Quill's Call to Action: Will Congress Update Commerce Clause Nexus Requirements in Light of Cloud Computing?
University of California Hastings College of the Law
40 Hastings Const. L.Q. 903 (2013)
In Quill the Supreme Court made clear that Congress has the power to allow states to easily tax goods and services but the question remains: will Congress exercise this power? This note examines Congress' past interventions in state taxation and the likelihood that it will act in the face of cloud computing.
Number of Pages in PDF File: 22
Keywords: Quill, cloud computing, federal preemption, sales tax, taxation
Date posted: October 6, 2013
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